Revised Form GST REG 12 to include temporary registrations!

The Ministry of Finance, through Notification No. 07/2025 - Central Tax, has introduced a revised version of FORM GST REG-12 under the Central Goods and Services Tax (CGST) Rules, 2017. This form is designed to streamline the process of granting temporary registrations or temporary identification numbers (TIN) to individuals or entities not liable for GST registration but required to make payments under the Act.

Let’s understand the details!

Notification No. 07/2025 - Central Tax dated 23.01.2025

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

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New Delhi: 23.01.2025

NOTIFICATION No. 07/2025 - Central Tax

G.S.R. 72(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely: -

"16A. Grant of temporary identification number. - Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.".

3. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters, and figures, the words, letters, and figures "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02" shall be inserted.

4. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words "common portal", the words, figures, and letters "as per rule 16A" shall be inserted.

5. In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be substituted, namely: -

"FORM GST REG-12

[See rule 16(1), 16A]

Reference Number -

Date:

To

(Name):

(Address):

Temporary Registration Number/Temporary Identification Number

Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, you are hereby registered temporarily. The particulars of the business as ascertained from the business premises are given as follows:

PART A

Details of Bank Accounts (s) [Optional]

Details of Bank Account 1

Note - Add more bank accounts.

PART B

Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:

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Details of Bank Accounts (s) [Optional]

Details of Bank Account

Note - Add more bank accounts

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[F. No. CBIC-20001/15/2024-GST]

RAUSHAN KUMAR, Under Secy.

Key Highlights

• Introduction of Rule 16A: The notification introduces Rule 16A, allowing the proper officer to grant a temporary identification number (TIN) to individuals or entities required to make GST payments but not liable for regular GST registration.
• Amendment to Rule 19: Rule 19 is amended to include the intimation furnished by a composition taxpayer in FORM GST CMP-02, alongside the details in FORM GST REG-10, for better clarity in the registration process and amendments.
• A revised version of  FORM GST REG-12: The notification substitutes the existing FORM GST REG-12 with an updated version that includes details for granting temporary registration or identification numbers, ensuring a structured process for non-registrants required to make GST payments.
• Details of Temporary Registration: The new form captures comprehensive details of the applicant, including personal information, reasons for temporary registration, and bank account details (up to 10 accounts), facilitating efficient record-keeping.

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Conclusion

In conclusion, the introduction of the revised FORM GST REG-12 under Notification No. 07/2025 - Central Tax marks a significant step towards simplifying the GST compliance process for individuals or entities that need to make GST payments but are not required to register under the Act. By incorporating provisions for granting temporary registrations and identification numbers, the amendments ensure a more structured, transparent, and efficient approach to temporary registration. These updates will not only ease the compliance burden for taxpayers but also help the authorities maintain better records, fostering smoother interactions and greater clarity in the GST framework.

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